TMI Blog2018 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearances. In such a scenario, the appellant's belief of bona-fide cannot be appreciated in as much as, the assessee's non-payment of duty continued for a long period and it cannot be said that the appellant was not aware of such limit. In as much as, they themselves were availing the benefit of the SSI Exemption Notification and are expected to know the value of exempted clearances. It is for them to bring to the notice of the Revenue or to start paying duty on their own, once they cross the limit. Appeal allowed in part. - APPEAL NO. E/55240-55243/2013-EX[DB] - A/71315-71318/2018-EX[DB] - Dated:- 29-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri S. A. Khan, Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded during the course of investigations, it was alleged that the appellant had crossed the said limit and as such were required to pay duty on their clearances subsequent to crossing the limit of ₹ 1.5 crores. 4. Accordingly, proceedings were initiated against them, took a stand during adjudication that apart from manufacturing, they are also doing the trading activities in respect of some other medical devices, in which case no duty liability would get fastened upon them. However, they fairly agreed that in respect of their own manufactured goods, the clearances exceeded the exemption limit and they are required to pay duty to the extent of ₹ 18,75,963/-. 5. The Adjudicating Authority did not find favour with the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 18,75,963/- is required to be confirmed. He submits that they have already deposited the said amount at the time of filing of appeal before the Tribunal and as such prays for setting aside the penalty on the said count. 9. We note that the appellants crossed the SSI Exemption limit during the period 2006-07 till 2011-12 and were not paying the duties on the excess clearances. In such a scenario, the appellant's belief of bona-fide cannot be appreciated in as much as, the assessee's non-payment of duty continued for a long period and it cannot be said that the appellant was not aware of such limit. In as much as, they themselves were availing the benefit of the SSI Exemption Notification and are expected to know the value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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